R E v AL u A TION O f f INANCIAL INS TR u m ENT S M SEK 2012 2011 2010 R ecogniz ed in the s t atement of income f inancial income and e xpenses 02 40 42 Deferred t ax 00 10 11 Impact on net income for the y ear 02 30 31 R ecogniz ed via hed g in g reser v e in other comprehensiv e income T r ansfer to hed g in g reser v e before t ax 95 297 569 Deferred t ax on tr ansfer to hed g in g reser v e 25 78 150 T r ansfer to hed g in g reser v e net of t ax 70 219 419 T r ansfer to s t atement of income before t ax 191 341 1290 Deferred t ax on tr ansfer to s t atement of income 50 90 339 T r ansfer to s t atement of income net of t ax 141 251 951 T ot al chan g e of hed g in g reser v e before t ax 1 96 44 721 Deferred t ax on tot al chan g e of hed g in g reser v e before t ax 1 25 12 189 T ot al chan g e of hed g in g reser v e net of t ax 71 32 532 T ot al impact on shareholder s equit y as specifed abo v e T ot al re v aluation before t ax 2 94 84 679 Deferred t ax on tot al re v aluation 2 25 22 178 T ot al re v aluation after t ax 69 62 501 1 T ot al of tr ansfer to hed g in g reser v e and tr ansfer from hed g in g reser v e to s t atement of income 2 T ot al re v aluation and deferred t ax recogniz ed via s t atement of income and via other comprehensiv e income D ERI v A TI v E S IN T h E B AL ANCE S h EE T M SEK 2012 2011 2010 I nteres t bearin g fnancial noncurrent assets f air v alue hed g es 913 336 408 T ot al deriv ativ es included in interes t bearin g fnancial noncurrent assets 913 336 408 Interes t bearin g current receiv ables from subsidiaries Other deriv ativ e positions 46 T ot al deriv ativ es included in interes t bearin g current receiv ables from subsidiaries 46 Other interes t bearin g current assets Other deriv ativ e positions 762 05 147 T ot al deriv ativ es included in other interes t bearin g current assets 762 05 147 Lon g term loan liabilities Cash fo w hed g es 34 165 162 T ot al deriv ativ es included in lon g term loan liabilities 34 165 162 Interes t bearin g current liabilities to subsidiaries Other deriv ativ e positions 549 06 803 T ot al deriv ativ es included in interes t bearin g current liabilities to subsidiaries 549 06 803 Other short term loan liabilities Cash fo w hed g es 75 40 88 Other deriv ativ e positions 463 204 65 T ot al deriv ativ es included in other short term loan liabilities 538 244 153 F AIR V AL UE HIERARCHY AS PER DECEMBER 31 2012 M SEK Quoted mark et prices v aluation techniques usin g obser v able mark et dat a v aluation techniques usin g nonobser v able mark et dat a T ot al Financial assets at fair v alue throug h proft or loss 655 655 Financial liabilities at fair v alue throug h proft or loss 1012 1012 Deriv ativ es designated for hed g in g with positiv e fair v alue 1021 1021 Deriv ativ es designated for hed g in g with ne gativ e fair v alue 109 109 125 Securit as Annual R eport 2012 Annual R eport Notes and comments to the Parent Compan y fnancial s t atements